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Tariff item · Chapter 41 · Section VIII, Raw hides and skins, leather, furskins and articles thereof

HS 4113 30 00Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114: of reptiles

Raw hides and skins (other than furskins) and leather › Of reptiles

Customs duty
10%
Tariff rate
GST now
5%
Import policy
Free
With a condition
Export policy
Prohibited
Unit
kg
Duty in China
14%
On Indian goods
Landed costSearch codesDuty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate10%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)5%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Australia ECTA0%Australia
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Oman CEPA20/2026-Customs0%Oman
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA5%Sri Lanka
APTA6%Bangladesh, China, South Korea, Sri Lanka
India–EFTA TEPA52/2025-Customs6%Norway
India–EFTA TEPA51/2025-Customs7.14%Switzerland, Iceland, Liechtenstein

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Clearance by other agencies

  • Wildlife Crime Control Bureau (WCCB): a clearance or certificate before the goods arrive, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.
  • Department Of Animal Husbandry, Dairying And Fisheries (DAHD): a clearance or certificate before the goods arrive, under The Livestock Importation (Amendment) Act,2001.
  • Animal Quarantine & Certification Services (AQCS): a no-objection at customs clearance, under 1. Livestock Importation Act (Act No. IX. of 1898) as amended by the Livestock Importation (Amendment) Act, 2001 (5.7.2001), 2. DADF Notification No. S.O.2666 (E) dated 16.10.2014, Notification No. S.O.3112 (E) dated 30.09.16, Notification Nos. S.O.1495 (E) and 1496 (E) dated 10.6.2014.
  • Wildlife Crime Control Bureau (WCCB): a no-objection at customs clearance, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.

Documents: Sanitory Import Permit/Permit for Import of Livestock Products (DAHD); Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) Certificate (WCCB).

"*Import under this CTI is subject to wildlife (protection) act, 1972 and cites. further, import is also subject to compliance with the health protocol for import of hides and skin or sanitary conditions as may be prescribed from time to time by department of animal husbandry and dairying. refer DGFT notification no. 55/2015-2020 DT 07-01-2021.*import of seal skin in any form is prohibited as per ITC HS policy. refer DGFT NTFN 59/2015-2020 DT 28-03-2018.*in lieu of amendment in the notification of goi in ministry of agriculture, department of animal husbandry, dairying and fisheries s.o 2666(e) DT 16-10-2014 the following proviso shall be inserted in para 3 sub-para (viii) after the proviso {provided further that for the livestock products listed at serial numbers (xix), (xx) and (xxi) of paragraph 1 which are excluded under the first proviso herein, and for the livestock products listed at serial numbers (xxii) and (xxiii) of that paragraph, no objection certificate from the concerned quarantine officer shall not be required if the authorized officer of manufacturer in exporting country gives a declaration on invoice along with each consignment stating that the product has undergone the irreversible process of tanning. refer s.o.4953(e) dtd 02-12-2021.*as per pr.adg(ices) letter f.no.dgsys/app/ices/4/2021/-o/o adg-ices-dgs-delhi/1919 dtd 08-08-022, office memorandum f.no.l-110110/17/2017-trade part(1)(e-15243) dtd 17-12-2021 issued by dept of animal husbandary and dairying exempts goods as per said om from quarantine subject to a condition that the authorized officer in the exporting country has to give a declaration on the invoice alongwith each consignment stating that the product has undergone the irreversible process of tanning. it has been clarified that the consignments that comply with this condition need not require NOC from AQCS. in the absences of the above stated declaration customs may consider to draw samples for doing applicable testing in consultation with the concerned regional officer/quarantine officer, animal quarantine and certifications services at the cost of the importer.*In case of PGA facilitated bills I.E. which have not been routed through PGA for NOC,proper officer should verify and ensure that the mandatory documents-health certificate [6360aq] / authorized officer of manufacturer in exporting country gives a declaration on invoice along with each consignment stating that the product has undergone the irreversible process of tanning and the same have been uploaded in (E-SANCHIT) before giving out-of-charge(OOC). in the absences of the above stated declaration the propoer officer of customs may consider to draw samples for doing applicable testing in consultation with the concerned regional officer / quarantine officer, animal quarantine and certifications services at the cost of the importer before giving out-of-charge(OOC)*the importer must give the following declaration under statement code aq002 at item level for the CTIS listed in annexure b ) of circular no 24/2022-CUS dtd 28-11-2022: ¿i certify that the invoice issued by authorised officer of manufacturer in the exporting country contains a declaration that the product has undergone the irreversible process of tanning in terms of o.m vide f.no. l110110/17/2017-trade-part(1) (e-15243) dtd 17.12.2021.¿"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Free under DGFT 55/2015-2020 of 7 Jan 2021.
  • Condition: Imports are subject to Wildlife (Protection)Act, 1972 and CITES besides Policy condition No. 4 of the Chapter
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5%.
  • Until 21 September 2025 12%.
  • Change: Down.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 286Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41145%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512%1/2017-Central Tax (Rate)
From 22 Sep 20255%9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

It depends on the goods: the entries below name only some goods under this code, or rate them differently.

Export duty entries that meet this code
EntryGoodsExport duty
The Second Schedule to the Customs Tariff Act, S.No. 25GNamed goods or on a conditionfinished leather of goat, sheep and bovine animals and of their young onesNil
Notification 27/2011-Customs, S.No. 25GNamed goods or on a conditionfinished leather of goat, sheep and bovine animals and of their young onesNil

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
4113Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114——
411301Finished leather of goat/kid5.5%Rs. 11.8 per Sq. ft.
411302Lining leather of goat/kid4%Rs. 5.5 per Sq. ft.
411399Others1.5%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

  • Wildlife Crime Control Bureau (WCCB): a no-objection at customs clearance, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.

* AS PER THE SECOND SCHEDULE - EXPORT TARIFF; EXPORT DUTY IS LEVIABLE ON EXPORT OF SNAKE SKIN HIDES, SKINS AND LEATHERS, TANNED AND UNTANNED, ALL SORTS TRANSISTOR CASE/ CAMERA CASE LEATHERS, HYDRAULIC/ PACKING/ BELTING/ WASHER LEATHERS, INDUSTRIAL HARNESS LEATHER, CYCLE SADDLE LEATHERS, PICKING BAND LEATHERS, STRAP/ COMBING LEATHERS RESPECTIVELY. REFER SL. NO. 27, 32, 33(I), 33(II), 33(III), 34, 35, 36 AND 38A OF NTFN 27/2011-CUS DTD. 01-03-2011.* EXPORT OF FINISHED LEATHER, WET BLUE AND EI TANNED LEATHER ALLOWED ONLY FROM 1) SEA PORTS - CHENNAI, MUMBAI (JNPT) & KOLKATA 2) ICDS - KANPUR, TUGHLAKABAD, CHENNAI, MUMBAI, KOLKATA, JALANDHAR, NAGPUR & KHEDA 3) ALL AIRPORTS AND WOULD BE SUBJECT TO INSPECTION PROCEDURE MENTIONED IN DGFT P.N. 23(RE-2013)/2009-14 DTD. 13.08.2013.&P.N. 55(RE-2015)/2015-20 DTD. 06.01.2016.* AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE. IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Prohibited.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4113 30, and China's below.

China: the same goods (4113 30)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 4113 30. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
4113.30.00.10Worked leather of endangered reptiles加工的濒危爬行动物皮革14%MFN rate (no APTA concession on this line)14%13%0%FE
4113.30.00.90Other worked reptile leather加工的其他爬行动物皮革14%MFN rate (no APTA concession on this line)14%13%0%None
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

4113.30.00Reptile leather, further prepared after tanning or crusting

4113.30.00.10Worked leather of endangered reptiles加工的濒危爬行动物皮革

Further processed after tanning or semi-tanning, without hair, parchment-dressed经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理

Unit
kg
MFN import duty
14%
Provisional import duty
None
General import duty
50%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • FEndangered species import permit濒危物种允许进口证明书
  • EEndangered species export permit濒危物种允许出口证明书
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Method of preparation or preservation制作或保存方法
  • 3.State (hairless full grain, etc.)状态(无毛全粒面等)
  • 4.Specifications (length/width or area)规格(长/宽或面积)
  • 5.Whole hides/back skins/belly skins, etc.整张/背皮/腹皮等
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
11.2%
Ecuador
0%
Serbia
9.8%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
7%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
7.6%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 4113300010101Processed endangered reptile leather (further processed after tanning or crusting, without hair, parchment-dressed) (crocodile skin)加工的濒危爬行动物皮革(经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理)(鳄鱼皮)
  • 4113300010102Processed endangered reptile leather (further processed after tanning or crusting, without hair, parchment-dressed) (crocodile leather)加工的濒危爬行动物皮革(经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理)(鳄鱼皮革)
  • 4113300010103Processed endangered reptile leather (further processed after tanning or crusting, without hair, parchment-dressed) (lizard skin)加工的濒危爬行动物皮革(经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理)(蜥蜴皮)
  • 4113300010104Processed endangered reptile leather (further processed after tanning or crusting, without hair, parchment-dressed) (python skin)加工的濒危爬行动物皮革(经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理)(蟒蛇皮)
  • 4113300010105Processed endangered reptile leather (further processed after tanning or semi-tanning, without hair, parchment-dressed) (snake leather)加工的濒危爬行动物皮革(经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理)(蛇皮革)
  • 4113300010106Further processed leather of endangered reptiles, after tanning or crusting, without hair, parchment-dressed (other animal leather, not elsewhere specified)加工的濒危爬行动物皮革(经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理)(未列出的其他动物皮革)
4113.30.00.90Other worked reptile leather加工的其他爬行动物皮革

Further processed after tanning or semi-tanning, without hair, parchment-dressed经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理

Unit
kg
MFN import duty
14%
Provisional import duty
None
General import duty
50%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Method of preparation or preservation制作或保存方法
  • 3.State (hairless full grain, etc.)状态(无毛全粒面等)
  • 4.Specifications (length/width or area)规格(长/宽或面积)
  • 5.Whole hides/back skins/belly skins, etc.整张/背皮/腹皮等
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
11.2%
Ecuador
0%
Serbia
9.8%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
7%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
7.6%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 4113300090101Other processed reptile leather (further processed after tanning or semi-tanning, without hair, parchment-dressed) (crocodile skin)加工的其他爬行动物皮革(经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理)(鳄鱼皮)
  • 4113300090102Other processed reptile leather (further processed after tanning or crusting, without hair, parchment-dressed) (crocodile leather)加工的其他爬行动物皮革(经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理)(鳄鱼皮革)
  • 4113300090103Other processed reptile leather (further processed after tanning or semi-tanning, without hair, parchment-dressed) (lizard skin)加工的其他爬行动物皮革(经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理)(蜥蜴皮)
  • 4113300090104Other processed reptile leather (further processed after tanning or semi-tanning, without hair, parchment-dressed) (python skin)加工的其他爬行动物皮革(经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理)(蟒蛇皮)
  • 4113300090105Other processed reptile leather (further processed after tanning or semi-tanning, without hair, parchment-dressed) (snake leather)加工的其他爬行动物皮革(经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理)(蛇皮革)
  • 4113300090106Further processed leather of other reptiles, after tanning or crusting, without hair, parchment-dressed (other animal leather, not elsewhere specified)加工的其他爬行动物皮革(经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理)(未列出的其他动物皮革)
4113.30.00.00Further processed leather of reptiles (after tanning or crusting, without hair, parchment-dressed)加工的爬行动物皮革(经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理 )Expired

Further processed after tanning or semi-tanning, without hair, parchment-dressed经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理

Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
7 Sep 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
4.2%
Georgia
0%
Mauritius
0%
CIQ codes
  • 4113300000101Processed reptile leather (further processed after tanning or crusting, without hair, parchment-dressed) (crocodile leather)加工的爬行动物皮革(经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理)(鳄鱼皮)
  • 4113300000102Reptile leather, further prepared after tanning or crusting, without hair on, parchment-dressed (crocodile leather)加工的爬行动物皮革(经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理)(鳄鱼皮革)
  • 4113300000103Processed reptile leather (further processed after tanning or crusting, without hair, parchment-dressed) (lizard leather)加工的爬行动物皮革(经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理)(蜥蜴皮)
  • 4113300000104Processed reptile leather (further processed after tanning or crusting, without hair, parchment-dressed) (python leather)加工的爬行动物皮革(经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理)(蟒蛇皮)
  • 4113300000105Processed reptile leather (further processed after tanning or crusting, without hair, parchment-dressed) (snake leather)加工的爬行动物皮革(经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理)(蛇皮革)
  • 4113300000106Reptile leather, further prepared after tanning or crusting, without hair or wool, parchment-dressed (other animal leather, n.e.s.)加工的爬行动物皮革(经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理)(未列出的其他动物皮革)

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.